Establishes an independent statutory office of Inspector-General of Taxation to conduct reviews and advise the Minister in relation to tax administration systems. Also makes consequential amendments to the

to: give legislative authority to protocols to amend an existing convention between Australia and Canada and an existing agreement between Australia and Malaysia in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; ensure that interest that is currently not taxable in Australia does not become so as a result of changes in the

International Tax Agreements Amendment Act (No. 1) 2002

to the convention between Australia and the United States of America in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and make minor technical amendments.

to clarify that errors or omission by persons such as independent contractors, employed by the Commissioner of Patents, Registrar of Trade Marks or Registrar of Designs, are encompassed by the existing extension of time provisions;

Patents Act 1990

in relation to disclosure of information to the Commissioner of Patents that is relevant to the patentability of an invention;

Trade Marks Act 1995

to: amend the definition of “employee”; and remove the term “trade marks officer”; and

Introduced with the International Criminal Court (Consequential Amendments) Bill 2002, the bill enables Australia to comply with its international obligations on ratification of the Rome Statute of the International Criminal Court.

to: give legislative authority to an agreement between Australia and the Russian Federation and a protocol to amend the existing convention between Australia and the United States of America, in relation to double taxation and the prevention of fiscal evasion with respect to taxes on incomes; and extend existing rules that exclude royalties taxable on a net basis under a tax treaty from the scope of the royalty withholding tax provisions.